SanDi Properties Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	194.02	-140.93	-64.95	373.55	30.09
Depreciation & Amortization	10.67	5.48	3.49	1.22	1.31
Loss (Gain) From Sale of Assets	-	-	-1.06	-0.95	-
Asset Writedown & Restructuring Costs	-	-	-	-4.84	-
Loss (Gain) on Equity Investments	-0.12	-0.04	-	-	-
Stock-Based Compensation	-	0.68	-	-	0.06
Other Operating Activities	-109.67	-54.87	-54.71	-63.56	-27.03
Change in Accounts Receivable	-205.42	-0.7	12.08	-40.84	-
Change in Inventory	-2,290	-259.86	-1,273	-140.46	-1,079
Change in Accounts Payable	588.9	28.25	96.4	-74.19	101.27
Change in Unearned Revenue	159.7	517.52	368.51	432.08	66.9
Change in Other Net Operating Assets	35.09	277.95	-199.89	-435.14	-120.77
Operating Cash Flow	-1,617	373.49	-1,113	46.88	-1,028
Capital Expenditures	-30.95	-3.5	-0.31	-0.05	-
Sale of Property, Plant & Equipment	-	-	18.5	18.5	-
Sale (Purchase) of Real Estate	-66.1	-	-	-	-
Investment in Securities	-116.79	-505.43	-4.27	-11.04	-1.1
Other Investing Activities	-131.93	-179.1	-19.69	-2,013	-2,001
Investing Cash Flow	-345.77	-688.03	-5.76	-2,006	-2,002
Short-Term Debt Issued	1,108	42.01	861.75	-	589
Long-Term Debt Issued	76	1,128	-	2,000	2,000
Total Debt Issued	1,184	1,170	861.75	2,000	2,589
Short-Term Debt Repaid	-	-	-	-286.26	-75.61
Long-Term Debt Repaid	-12.33	-794.09	-4.72	-1.05	-1.06
Total Debt Repaid	-12.33	-794.09	-4.72	-287.3	-76.66
Net Debt Issued (Repaid)	1,172	375.47	857.03	1,713	2,512
Issuance of Common Stock	-	1,000	-	530	520
Common Dividends Paid	-	-	-91.21	-	-
Other Financing Activities	-535.93	537.61	-	-	-
Financing Cash Flow	636.13	1,913	765.82	2,243	3,032
Net Cash Flow	-1,327	1,599	-352.67	283.58	2.37
Free Cash Flow	-1,648	369.99	-1,113	46.83	-1,028
Free Cash Flow Margin	-130.91%	31.71%	-352.11%	7.87%	-8357.07%
Free Cash Flow Per Share	-12.81	4.04	-12.20	0.65	-19.32
Cash Interest Paid	202.27	199.07	152.58	113.64	31.69
Cash Income Tax Paid	10.18	7.87	2.35	14.59	-0.32
Levered Free Cash Flow	-6,405	1,047	-2,159	-118.96	-1,201
Unlevered Free Cash Flow	-6,336	1,142	-2,101	-82.25	-1,198
Change in Working Capital	-1,712	563.16	-995.5	-258.55	-1,032

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.